2024 (11) TMI 779 - HC - GST

Violation of principles of natural justice - It is the case of the petitioner that the reply submitted by the petitioner where the petitioner had claimed the benefit of Circular No.183/15/2022-GST dated 27-12-2022 has not been considered by the officer while issuing Ext.P6 - HELD THAT - According to the petitioner the declarations required to be produced in terms of the aforesaid Circular was also produced before the officer. However, while considering the reply the officer has considered only one issue pointed out by the petitioner which is the recommendation of the 53rd GST Council Meeting and has not considered any other issue including the question as to whether the declaration submitted by the petitioner in terms of the Circular referred to above can be accepted or not. The officer does not also appear to have considered the contention taken by the petitioner that certain amounts covering the demand for which declarations could not be produced have also been remitted by the petitioner. Therefore, there are no option but to set aside Ext.P6 and to remit the matter for fresh consideration of the 1st respondent who shall pass fresh orders after affording a further opportunity of hearing to the petitioners after considering all the contentions taken by the petitioner in the reply / replies submitted by the petitioner. Petition disposed off.

Summary

The petitioner challenged Ext.P6 order for not considering their claim under Circular No.183/15/2022-GST. The court set aside Ext.P6 and remitted the matter for fresh consideration, directing the 1st respondent to consider all contentions and pass fresh orders. Petitioner to appear before the 1st respondent on 15-11-2024. Writ petition ordered accordingly.